INVESTMENTS IN OPERATING PARTNERSHIPS (Details 1) - USD ($)	Sep. 30, 2016	Mar. 31, 2016	Sep. 30, 2015
Contributions Payable [Line Items]
Capital contributions payable	$ 578,113	$ 578,113	$ 586,772
Series Twenty Two [Member]
Contributions Payable [Line Items]
Capital contributions payable	0	0	8,659
Series Twenty Nine [Member]
Contributions Payable [Line Items]
Capital contributions payable	8,235	8,235	8,235
Series Thirty [Member]
Contributions Payable [Line Items]
Capital contributions payable	105,139	105,139	105,139
Series Thirty One [Member]
Contributions Payable [Line Items]
Capital contributions payable	66,294	66,294	66,294
Series Thirty Two [Member]
Contributions Payable [Line Items]
Capital contributions payable	1,229	1,229	1,229
Series Thirty Three [Member]
Contributions Payable [Line Items]
Capital contributions payable	69,154	69,154	69,154
Series Thirty Seven [Member]
Contributions Payable [Line Items]
Capital contributions payable	138,438	138,438	138,438
Series Forty [Member]
Contributions Payable [Line Items]
Capital contributions payable	102	102	102
Series Forty One [Member]
Contributions Payable [Line Items]
Capital contributions payable	100	100	100
Series Forty Two [Member]
Contributions Payable [Line Items]
Capital contributions payable	73,433	73,433	73,433
Series Forty Three [Member]
Contributions Payable [Line Items]
Capital contributions payable	99,265	99,265	99,265
Series Forty Five [Member]
Contributions Payable [Line Items]
Capital contributions payable	$ 16,724	$ 16,724	$ 16,724